Classification Detail

This class includes manufacture of furniture of all kinds (household, office, hotel, restaurant and institutional furniture; fixtures; bed springs and mattreses), of any material (wood, osier, bamboo, base metal, glass, leather, plastics, etc., other than of stone, concrete or ceramics), for any place (dwellings, hotels, theatres, offices, churches, schools, restaurants, hospitals, ships, aircraft, motor vehicles, etc., other than furniture to which scientific, medical or laboratory equipment is attached) or for such purposes as cooking or dining, sitting or sleeping, storing (including filing cabinets) or displaying, working or resting. Manufacture of the different kinds of mattresses: mattresses fitted with springs or stuffed or internally fitted with a supporting material; uncovered cellular rubber or plastics mattresses. Manufacture of cabinets for sewing machines, televisions and stereos. Exclusions: Manufacture of furniture of ceramics, concrete or stone is classified in class 2691 (Manufacture of non-structural non-refractory ceramic ware), 2695 (Manufacture of articles of concrete, cement and plaster) and 2696 (Cutting, shaping and finishing of stone), respectively. Manufacture of lighting fittings or lamps is classified in class 3150 (Manufacture of electric lamps and lighting equipment). Manufacture of medical, surgical, dental or veterinary furniture is classified in class 3311 (Manufacture of medical and surgical equipment and orthopaedic appliances).